Tax Residency & Special Tax Regimes

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Greece has significantly modernized its tax framework to attract HNWIs, pensioners, digital nomads, and investors. While residency through the Golden Visa does not automatically trigger tax residency, it provides a gateway to strategic tax planning.

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Tax Residency Determination

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Greece applies the standard 183-day rule, under which a person is deemed tax resident if they spend more than 183 days per calendar year in the country. Alternatively, tax residency may be triggered if Greece is deemed the individual’s center of vital interests, such as business operations, family residence, or habitual abode.

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Importantly, Golden Visa holders are not automatically tax residents unless they opt to become so or meet one of the above criteria.

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Non-Dom Regime (HNWI Taxation Program)

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Law 4646/2019 introduced a Non-Domiciled Resident Regime (commonly referred to as the "HNWI flat tax regime"), applicable to investors who:

• Transfer their tax residence to Greece
  
• Invest a minimum of €500,000 in Greek assets within three years
  
• Have not been tax resident in Greece for seven of the last eight years
  
  

Qualified applicants are taxed at a flat rate of €100,000 per year on global income, regardless of amount. This flat tax:

• Is renewable for 15 years
  
• Can include family members for an additional €20,000 per person annually
  
• Does not require remittance of foreign income to Greece
  
  

Other Preferential Regimes

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• Foreign Pensioners: Taxed at 7% flat rate on global income for 15 years (Law 4714/2020)
  
• Digital Nomads: Eligible for 50% income tax exemption for up to 7 years under Law 4758/2020, if relocating to Greece for remote work
  
• Family Office & Trust Structures: Greece has ratified legislation recognizing foreign trusts and foundations, providing planning flexibility
  
  

Tax Treaties and Planning Opportunities

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Greece maintains double taxation treaties with over 57 countries, including the U.S., U.K., Canada, China, and most EU states. This facilitates cross-border income tax planning, especially for dividends, pensions, royalties, and business profits.

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